• I would recommend you to take a look at the below mentioned links as a starting point to see new features in SQL Server 2012 which can excite you to upgrade to SQL 2012.

    New Features in SQL Server 2012 for Database Developers

    New Features in SQL Server 2012 for Database Administrators

    New Feature in SQL Server 2012 Reporting Services for Developers

    Indirect Checkpoints Feature in SQL Server 2012

    SQL Server Paging Using OFFSET and FETCH Feature in SQL Server 2012

    Using WITH RESULT SETS Feature of SQL Server 2012

    You also need to keep in mind that if you upgrade to SQL Server 2012 then you can’t downgrade the database using backup and restore. The below mentioned links explains the same.

    How to Downgrade SQL Server Database

    The reason why you cannot downgrade a database using backup and restore command is mentioned below for your reference

    Why an SQL Server Database from a higher version cannot be restored onto a lower version?

    Hope this helps you!